Online Test Series For Ca Final

PART – 1  GST ( 75 Marks ) Section –   I ( 8 Marks to 15 Marks ) 1 (II) Levy and Collection of CGST and IGST – Application of CGST/IGST Laws; Concept of supply including composite and mixed supplies,    Inter- state supply, Intra – State Supply, Supplies in territorial waters; charge of tax( including reverse charge); Exemption for tax; Composition levy. 1 (III) Place of Supply 1 (IV) Time and value of Supply 1 (V) Input tax credit Section – II ( 15 Marks to 23 Marks ) 1 (VI) Computation of GST Liability Section – III ( 15 Marks to 30 Marks ) 1 (VII) Procedure under GST –   All Procedure including registration, Tax invoice, Credit and Debit Notes, Electronic way bill, Account and Records, returns , Payment of tax, refund, Job-work 1 (VIII) Provisions relating to electronic commerce 1 (IX) Liability to Pay   in certain cases Section – IV ( 8 Marks to 19 Marks ) 1 (XII) Demand and Recovery 1 (XIII) Offence and Penalties 1 (XVI) Advance Ruling 1 (V

Direct Tax and International Taxation Ø Has a weightage of 100 marks Ø You can expect practical question (85%-95%) - Solve & Practice problems from ICAI Modules, CA MockTest series & RTP. Ø Go through Amendments well as this forms part of almost 20% of your exams. Ø Start with lengthy yet important chapters including - Heads of income, income of other person included in assessee’s   total income, aggregation of income, set-off and carry forward of losses, deduction from gross total income, rebates and reliefs. Tax Planning, Tax Avoidance and   Tax Evasion. Income Tax Authorities, Procedure for Assessment, Appeals and Revision. Collection & Recovery of Tax, Refunds Taxation to international transactions and Non- resident taxation. Ø Then go for small & important chapters- Special provisions relating to companies and certain other than a company . Provision relating to charitable and religious trust and institutions, political parties and ele

                                 PART – 1 Direct Tax Law ( 70 Marks ) Section – I ( 21 Marks to 32 Marks ) 1. Basic of charge, Residential status, income which do not part of total income, heads of income, income of other person included in assessee’s   total income, aggregation of income, set-off and carry forward of losses, deduction from gross total income, rebates and reliefs. 2.   Special provisions relating to companies and certain other than a company. Including   firms LLPs, Trusts, AOBs, BOIs, Securtisation trust, Business trust Investment Fund etc.     Section – II ( 4 Marks to 7 Marks ) 3. Provision relating to charitable and religious trust and institutions, political parties and electoral trusts. Section – III ( 4 Marks to 7 Marks ) 4. Tax Planning, Tax Avoidance and   Tax Evasion. Section – IV ( 14 Marks to 18 Marks ) 5. Collection & Recovery of Tax, Refunds. Section – V ( 11 Marks to 14 Marks ) 6. Income Tax Authorities, Procedure f